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Ships, Boats 25 Pakistan Customs Tariff codes, with customs duty (CD), regulatory duty (RD), additional customs duty (ACD) and sales tax (ST) rates.
Codes are stable; rates are a dated snapshot. A PCT code does not change with an SRO, but the rates beside it can, at any time. These rates were captured on 5 Aug 2026 — verify any rate against the current tariff before you file or quote on it.
Heading 8901 PCT Code Description CD RD ACD ST 8901.10.00 Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry- boats of all kinds 0% 4% — 25% Calculate duty → 8901.20.00 Tankers 0% — — 18% Calculate duty → 8901.30.00 Refrigerated vessels, other than those of subheading 8901.20 0% — — 18% Calculate duty → 8901.90.00 Other vessels for the transport of goods and other vessels for the transport of both persons and goods 0% — — 18% Calculate duty →
Heading 8902 PCT Code Description CD RD ACD ST 8902.00.00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 0% — — 18% Calculate duty →
Heading 8903 PCT Code Description CD RD ACD ST 8903.11.00 Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg 20% — 2% 25% Calculate duty → 8903.12.00 Not designed for use with a motor and unladen (net) weight not exceeding 100 kg 20% — 2% 25% Calculate duty → 8903.19.00 Other Sailboats, other than inflatable, with or without auxiliary motor : 20% — 2% 25% Calculate duty → 8903.21.00 Of a length not exceeding 7.5 m 20% — 2% 25% Calculate duty → 8903.22.00 Of a length exceeding 7.5 m but not exceeding 24 m 20% — 2% 25% Calculate duty → 8903.23.00 Of a length exceeding 24 m Motorboats, other than inflatable, not including outboard motorboats : 20% — 2% 25% Calculate duty → 8903.31.00 Of a length not exceeding 7.5 m 20% — 2% 25% Calculate duty → 8903.32.00 Of a length exceeding 7.5 m but not exceeding 24 m 20% — 2% 25% Calculate duty → 8903.33.00 Of a length exceeding 24 m Other: 20% — 2% 25% Calculate duty → 8903.93.00 Of a length not exceeding 7.5 m 20% — 2% 25% Calculate duty → 8903.99.00 Other 20% — 2% 25% Calculate duty →
Heading 8904 PCT Code Description CD RD ACD ST 8904.00.00 Tugs and pusher craft. 20% — 2% 18% Calculate duty →
Heading 8908 PCT Code Description CD RD ACD ST 8908.00.00 Vessels and other floating structures for breaking up. 0% — — 18% Calculate duty →
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